Legal Opinion
Graham v. Miera
New Mexico Supreme Court
Decided June 15, 1955No. 5935PublishedCited by 13 opinions
1Opinion of the Court
McGHEE, Justice.
The Employment Security Commission of New Mexico made an independent investigation and, without a hearing, determined the plaintiff, a real estate broker, was liable for the payment of unemployment tax on salesmen operating out of his office under the provisions of § 59-9-1 et seq., 1953 Compilation. To avoid a levy the commission was threatening to make, the plaintiff paid the taxes assessed and brought suit for a declaratory judgment under the provisions of § 59-9-20(c), 1953 Compilation, that he was not liable for the tax and was entitled to a refund of taxes paid.
The…
2Cases cited8 opinions
- Matter of Sullivan Co., Inc.New York Court of Appeals · 1942
- Stevenson v. Lee Moor Contracting Co.New Mexico Supreme Court · 1941
- Rahoutis v. Unemployment Compensation CommissionOregon Supreme Court · 1943
- McClain v. ChurchArizona Supreme Court · 1951
- Peisker v. Unemployment Compensation CommissionNew Mexico Supreme Court · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Wilson v. Employment Security CommissionNew Mexico Supreme Court · 1963
- Employment Security Commission of Wyoming v. Laramie Cabs, Inc.Wyoming Supreme Court · 1985
- Parsons v. Employment Security CommissionNew Mexico Supreme Court · 1963
- Employment Security Commission v. C. R. Davis Contracting Co.New Mexico Supreme Court · 1969
- Rock v. Commissioner of RevenueNew Mexico Court of Appeals · 1972
8 more not listed; retrieve them via the Exa API.